Please note that the information provided on this website is not advice. Clients should not act solely on the basis of the material contained in this web site. Items herein are general comments only and do not constitute or convey advice per se. Furthermore, it needs to be considered that changes in legislation may occur rapidly. We therefore recommend that our formal advice be sought before acting on any of the areas.

The information should not be regarded as professional advice nor any information contained herein be made available to any person without this disclaimer.